Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?
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1 décembre 2023
- handle: 10670/1.dhdv9v
- hal: hal-03902527
- doi: 10.1515/ael-2022-0054
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Mots-clés
tax avoidance global wealth chains multinational companies tax avoidance global wealth chains multinational companies F - International Economics/F.F2 - International Factor Movements and International Business/F.F2.F23 - Multinational Firms • International Business G - Financial Economics/G.G3 - Corporate Finance and Governance/G.G3.G32 - Financing Policy • Financial Risk and Risk Management • Capital and Ownership Structure • Value of Firms • Goodwill H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H26 - Tax Evasion and Avoidance K - Law and Economics/K.K3 - Other Substantive Areas of Law/K.K3.K34 - Tax Law M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingSujets proches
Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy Taxes Businesses Firms Companies Enterprises Business organizations Organizations, BusinessCiter ce document
Yuri Biondi, « Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation? », HAL-SHS : économie et finance, ID : 10.1515/ael-2022-0054
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Résumé
The European Commission is currently seeking to implement the OECD/G20 agreement on minimum corporate taxation, in view to ensuring a minimum effective tax rate on large multinational corporate groups and protecting the level playing field for business and society. In fact, the proposed ruling introduces scope exceptions for groups directly or indirectly controlled by governmental entities, non-profit organisations, and investment and pension funds. These scope exceptions may provide incentives for controlling parties to restructure the corporate group in view to avoid taxation, if the minimum effective tax threshold is constraining and material. Furthermore, it may provide a tax competitive advantage for groups controlled by those parties.